Mondaq All Regions - China: Tax
China Tax & Investment Consultants Ltd
As the following table shows, a Signatory or Party to the Convention can choose to apply paragraph 4 either in addition to or to the exclusion of paragraph 1.
China Tax & Investment Consultants Ltd
Both Japan and Zealand opts in for Article 9(4), and both of the two contracting states have made notification to the Depositary, pursuant to Article 9(8) of the MLI.
China Tax & Investment Consultants Ltd
In Section IV, the article ends with a conclusion that one can learn from understanding the MLI as an international convention.
China Tax & Investment Consultants Ltd
It is observed that except for India, 4 other contracting parties have chosen to opt-in for Article 7(4).
China Tax & Investment Consultants Ltd
Article 6(1) sets the minimum standard for all Parties that have committed themselves to the OECD/G20 BEPS package.
Dezan Shira & Associates
China Briefing explains the current tax situation and incentives introduced.
Dezan Shira & Associates
Following the announcements made in the annual Work Report delivered at the Two Sessions, the Ministry of Finance, State Taxation Administration, and General Administration of Customs have jointly issued a series of new policies on VAT.
Dezan Shira & Associates
To help foreign investors and taxpayers understand how China computes individual income tax, China Briefing offers a guide outlining how to calculate and withhold IIT for both resident and non-resident individuals.
Dezan Shira & Associates
China and Italy have updated their bilateral double tax agreement (DTA) to encourage investment and provide greater fiscal certainty as the two countries grow closer economically.
TMF Group
If a non-domiciled individual is physically present on the mainland for 24 hours in one day, that day counts towards a day of residing in China.
Dezan Shira & Associates
Foreign taxpayers should take note of the updated rules as they plan their tax obligations in China and abroad.
R&P China Lawyers
The Chinese government has supported the development of micro and small enterprises (MSEs) by introducing major tax cuts.
DeHeng Law Offices
增值税税率下降之所以是对企业的重大利好,主要是因为税率下降减少了企业的经营现金流出,进而企业可以用节省下来的资金合理安排销售
DeHeng Law Offices
逯某系陕西省太原市某税务所税收管理员,2014年1月至2014年8月期间分管纳税人珍锦隆公司,对该公司申报缴纳税款的行为及相关事项实施直接监管&#
DeHeng Law Offices
2018年8月31日,全国人大常委会审议通过《关于修改<中华人民共和国个人所得税法>的决定》,本次修订新增"个人转让股权办理变更登记的,市场主体&
Ruchelman PLLC
As of last September, China has begun sharing taxpayer financial information of residents and nonresidents with over 100 countries under the Common Reporting System ("C.R.S.").
R&P China Lawyers
The Implementing Regulations of the IIT Law contain many special tax rules that apply to foreigners working in China.
Intertrust
On 31 August 2018, the Standing Committee of the National People's Congress passed the amendment to reform PRC IIT Law ("the Amendment").
TMF Group
Here's why China's number one ranking for financial complexity is not as alarming as it may appear.
R&P China Lawyers
Foreign companies will need to review payroll and IIT declaration processes and communicate the changes to all employees.
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DeHeng Law Offices
逯某系陕西省太原市某税务所税收管理员,2014年1月至2014年8月期间分管纳税人珍锦隆公司,对该公司申报缴纳税款的行为及相关事项实施直接监管&#
TMF Group
If a non-domiciled individual is physically present on the mainland for 24 hours in one day, that day counts towards a day of residing in China.
Dezan Shira & Associates
China Briefing explains the current tax situation and incentives introduced.
Dezan Shira & Associates
To help foreign investors and taxpayers understand how China computes individual income tax, China Briefing offers a guide outlining how to calculate and withhold IIT for both resident and non-resident individuals.
Buren
Do you consider a job with a foreign company in China, or do you consider sending an employee on assignment to China?
Dezan Shira & Associates
Following the announcements made in the annual Work Report delivered at the Two Sessions, the Ministry of Finance, State Taxation Administration, and General Administration of Customs have jointly issued a series of new policies on VAT.
Dezan Shira & Associates
China and Italy have updated their bilateral double tax agreement (DTA) to encourage investment and provide greater fiscal certainty as the two countries grow closer economically.
WTS China
中国颁布了11 号公告,阐明了税 收协定执行过程中的下列问题:
DeHeng Law Offices
2018年8月31日,全国人大常委会审议通过《关于修改<中华人民共和国个人所得税法>的决定》,本次修订新增"个人转让股权办理变更登记的,市场主体&
DeHeng Law Offices
增值税税率下降之所以是对企业的重大利好,主要是因为税率下降减少了企业的经营现金流出,进而企业可以用节省下来的资金合理安排销售
R&P China Lawyers
The Implementing Regulations of the IIT Law contain many special tax rules that apply to foreigners working in China.
Dezan Shira & Associates
Foreign taxpayers should take note of the updated rules as they plan their tax obligations in China and abroad.
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